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Journal of Accounting & Organizational Change

2005 - 2025

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

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Volume 17, issue 5, 2021

An alternative model for the comprehension of organizational transformation in emerging economies pp. 585-603 Downloads
Carmenza Gallego and Gregorio Calderón Hernández
Carbon disclosure, performance and the green reputation of higher educational institutions in the UK pp. 604-632 Downloads
Anup Kumar Saha, Theresa Dunne and Rob Dixon
Environmental management accounting, board role performance, company characteristics and environmental performance disclosure pp. 633-659 Downloads
Stephen Korutaro Nkundabanyanga, Bruno Muramuzi and Kassim Alinda
The importance of management control systems for startup funding – empirical evidence from external financiers pp. 660-685 Downloads
Hanna Schachel, Maik Lachmann, Christoph Endenich and Oliver Breucker
Does business intelligence mediate the relationship between ERP and management accounting practices? pp. 686-703 Downloads
Mayada Abd El-Aziz Youssef and Habib Mahama
Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan pp. 704-727 Downloads
Malik Muneer Abu Afifa and Isam Saleh
The effect of lean on performance: a longitudinal study of US Hospitals pp. 728-752 Downloads
Huilan Zhang

Volume 17, issue 4, 2020

Management accounting developments in German-speaking countries: an overview and editorial reflections pp. 457-470 Downloads
Albrecht Becker, Burkhard Pedell and Dieter Pfaff
Persistent but adaptable – the path dependent development of German cost accounting pp. 471-493 Downloads
Juergen Weber and Leona Wiegmann
Reporting practices in situations of conflicting institutional logics: the case of a German federal authority pp. 494-518 Downloads
Celina Gisch, Bernhard Hirsch and David Lindermüller
The internationalisation of management accounting research in the German-speaking countries – a longitudinal study pp. 519-554 Downloads
Christoph Endenich, Andreas Hoffjan, Anne Krutoff and Rouven Trapp
Debiasing as a powerful management accounting tool? Evidence from German firms pp. 555-582 Downloads
Niklas Kreilkamp, Maximilian Schmidt and Arnt Wöhrmann

Volume 17, issue 3, 2021

Impact of external auditor–cloud specialist engagement on cloud auditing challenges pp. 309-331 Downloads
Alaa A.D. Taha, Waheed Ramo and Haetham H. Kasem Alkhaffaf
Resilience capacities and management control systems in public sector organisations pp. 332-351 Downloads
Enrico Bracci and Mouhcine Tallaki
Management accounting research in family businesses: a review of the status quo and future agenda pp. 352-372 Downloads
Kumudu Kapiyangoda and Tharusha Gooneratne
How do contingency factors influence the content of balanced scorecards? An empirical study of French intermediate-sized enterprises pp. 373-393 Downloads
Mohamed Bouamama, Sami Basly and Houda Zian
Gender-related discourses in corporate annual reports: an exploratory study on the Bangladeshi companies pp. 394-415 Downloads
Dewan Mahboob Hossain, Md. Saiful Alam, Mohammed Mehadi Masud Mazumder and Al Amin
Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy pp. 416-435 Downloads
Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab
Public sector CFOs and CIOs: impacts of work proximity and role perceptions pp. 436-456 Downloads
James Stephen Denford and Kurt Schobel

Volume 17, issue 2, 2020

Enabling formal MCS design and use: a meta-synthesis of qualitative research pp. 133-163 Downloads
Marc Janka
Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments pp. 164-196 Downloads
Paulina Roszkowska
Understanding the internal audit function in a digitalised business environment pp. 197-216 Downloads
Nathanaël Betti and Gerrit Sarens
Using regulatory fit in cost reduction announcements pp. 217-241 Downloads
Ulf Diefenbach, Benedikt Schnellbächer and Sven Heidenreich
Funding sources and performance management systems: an empirical study pp. 242-262 Downloads
Manzurul Alam, Megan Paull, Anne Peachey, David Holloway and John Griffiths
The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior pp. 263-281 Downloads
Makoto Matsuo, Takami Matsuo and Kohei Arai
Knowing new managerial directions: the role of AIS pp. 282-306 Downloads
Carmela Rizza and Daniela Ruggeri

Volume 17, issue 1, 2020

On the relevance of self-service business intelligence to university management pp. 5-22 Downloads
Michela Arnaboldi, Andrea Robbiani and Paola Carlucci
Legitimating accounting change in charities: when values count more than regulation pp. 23-49 Downloads
Ciaran Connolly, Noel Hyndman and Mariannunziata Liguori
Alleviating social and economic inequality? The role of social enterprises in Thailand pp. 50-70 Downloads
Varaporn Pothipala, Prae Keerasuntonpong and Carolyn Cordery
Service innovation or collaborative tradition? Public motives for partnerships with third sector organisations pp. 71-90 Downloads
Caroline Hellström
Responding to funding scarcity: governance challenges in Swedish and South African development partnerships pp. 91-110 Downloads
Jayne Jönsson and Tony Huzzard
The use of accounting in managing the institutional complexities of a festival organisation pursuing financial and social objectives pp. 111-130 Downloads
Per Ståle Knardal and John Burns

Volume 16, issue 4, 2020

The response to Covid-19 in England: political accountability and loss of trust pp. 527-532 Downloads
Jane Broadbent
Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic pp. 533-539 Downloads
Trevor Hopper
Australian universities in a pandemic world: transforming a broken business model? pp. 541-548 Downloads
Lee D. Parker
An uncertain, erratic story: the pandemic in the UK pp. 549-555 Downloads
Irvine Lapsley
Accounting for the unaccountable – coping with COVID pp. 557-578 Downloads
Steven E. Salterio
Leadership and governance in a crisis: some reflections on COVID-19 pp. 579-585 Downloads
Paul Mather
UK charities and the pandemic: navigating the perfect storm pp. 587-592 Downloads
Noel Hyndman
Ramifications of Covid-19 on management accounting teaching and research pp. 593-598 Downloads
Gary Spraakman
Organisational processes and COVID-19 pandemic: implications for job design pp. 599-606 Downloads
Manzurul Alam
From educating agents to change agents: experience of using foresight in accounting education pp. 607-612 Downloads
Anatoli Bourmistrov
Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting pp. 613-619 Downloads
Stefan Schaltegger
Lessons we never wanted to learn: pandemic as pedagogy pp. 621-627 Downloads
Timothy J. Fogarty
Impacts of COVID-19 on corporate governance and assurance, international finance and economics, and non-fiction book publishing: some personal reflections pp. 629-635 Downloads
Stuart Kells
Structural inequalities exposed by COVID-19 in the UK: the need for an accounting for care pp. 637-642 Downloads
Kathryn Haynes
Recovery planning and resilience of SMEs during the COVID-19: experience from Saudi Arabia pp. 643-653 Downloads
Mohammad Nurunnabi
Reflections on public financial management in the Covid-19 pandemic pp. 655-662 Downloads
Ian Ball
COVID-19 and performance: beyond a social construction pp. 663-668 Downloads
Kate Thuy Mai

Volume 16, issue 3, 2020

Organizational and legal institutions, and the performance of microfinance institutions as hybrid entities pp. 285-309 Downloads
Atthaphon Mumi, George Joseph and Shakil Quayes
What we know about management accountants’ changing identities and roles – a systematic literature review pp. 311-347 Downloads
Tanja Wolf, Michael Kuttner, Birgit Feldbauer-Durstmüller and Christine Mitter
Exploring the socio-cultural factors in the implementation of public financial management information system in Ghana pp. 349-368 Downloads
Samuel Nana Yaw Simpson, Lexis Alexander Tetteh and Cletus Agyenim-Boateng
Management accounting in supply chains – what we know and what we teach pp. 369-399 Downloads
Andreas Taschner and Michel Charifzadeh
The historical evolution and popularity of activity-based thinking in management accounting pp. 401-425 Downloads
Terje Berg and Dag Øivind Madsen
Exploring management control system typologies: an organisation-level view pp. 427-445 Downloads
Tapio Jukka and Jukka Pellinen
Institutional work and implementation of a performance measurement and management system in a developing country pp. 447-467 Downloads
A.K. Siti-Nabiha and Teddy Jurnali
Exploring the role of innovation in the level of readiness to adopt IPSAS pp. 469-495 Downloads
Mustafa Elkasih Abdulkarim, Mohamed Ismail Umlai and Layth Faris Al-Saudi
Resistance to change in the financial management of small family-owned firms: a grounded theory of family firms in Laos pp. 497-514 Downloads
Hanvedes Daovisan and Thanapauge Chamaratana

Volume 16, issue 2, 2020

Decision-aids for non-expert decision makers pp. 169-188 Downloads
Grant Beck, Maia Farkas, Patrick Wheeler and Vairam Arunachalam
Pay inequality and job satisfaction of law firms: the role of strategic positioning pp. 189-213 Downloads
Ki Kyung Song and Eunyoung Whang
The effects of retaliation on whistleblowing intentions in China banking industry pp. 215-235 Downloads
Ling Yang and Ruilian Xu
Presence of professional accountant in the top management team and financial reporting quality pp. 237-257 Downloads
Md Mamunur Rashid
The performance effects of management control instruments in different stages of new product development pp. 259-284 Downloads
Jan Christoph Munck, Alexander Tkotz, Sven Heidenreich and Andreas Wald

Volume 16, issue 1, 2020

The effect of product complexity and communication quality on IOCM and OBA in buyer– supplier relationships pp. 1-29 Downloads
Bakil DhaifAllah, Sofiah Md-Auzair, Ruhanita Maelah and Md Daud Ismail
Observed effectiveness of the COSO 2013 framework pp. 31-45 Downloads
Ifeoma Udeh
A review of literature on IFRS in Africa pp. 47-70 Downloads
Vincent Tawiah and Pran Boolaky
The management of accounting firms: time as an object of professional and commercial goals pp. 71-92 Downloads
Georg Josef Loscher and Stephan Kaiser
Politically connected boards, family business groups and firm performance pp. 93-121 Downloads
Joni Joni, Kamran Ahmed and Jane Hamilton
Determinants driving Takaful and cooperative insurance financial performance in Saudi Arabia pp. 123-143 Downloads
Wael Hemrit
Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government pp. 145-167 Downloads
Harun Harun, David Carter, Abu Taher Mollik and Yi An
Page updated 2025-05-31